The Institute of Company Secretaries of India (ICSI) has made a representation to the Ministry of Corporate Affairs regarding difficulties faced by companies under the Company Compliance Facilitation Scheme (CCFS) 2026. While the scheme enables regularisation of pending annual filings, companies often encounter issues due to inadvertent errors in e-forms already filed with the Registrar of Companies (RoC). As per Rule 10 of the Companies (Registration Offices and Fees) Rules, 2014, RoCs have the power to mark such forms as defective to allow refiling. However, ICSI noted that requests for marking forms as defective are either delayed or not processed due to system limitations or lack of clear instructions. To address this, ICSI has requested MCA to issue directions for time-bound processing (within seven days) or permit one-time direct refiling without requiring defective marking, ensuring accuracy, transparency, and effective implementation.
THE INSTITUTE OF Company Secretaries of India
IN PURSUIT OF PROFESSIONAL EXCELLENCE
Statutory body under an Act of Parliament
(Under the jurisdiction of Ministry of Corporate Affairs)
G&CL:MCA:APR:02/2026 Dated: 16th April 2026
Ms. Deepti Gaur Mukherjee
Hon’ble Secretary
Ministry of Corporate Affairs
Government of India
New Delhi
Respected Madam,
Subject: Request for enabling refiling of Annual Filing Forms under CCFS Scheme 2026 by marking the earlier filed form as defective
Greetings from the Institute of Company Secretaries of India!
At the outset, we express our sincere appreciation to the Ministry of Corporate Affairs for introducing the Company Compliance Facilitation Scheme (CCFS), 2026, providing companies an opportunity to regularise pending annual filings.
We wish to draw your kind attention to inadvertent errors, such as typographical or other minor mistakes, that may occur while filing Annual Filing e-Forms, resulting in incorrect forms being submitted with the Registrar of Companies (RoC). To rectify such errors, companies are often required to approach the RoC for marking the concerned forms as defective.
In this regard, Rule 10 of the Companies (Registration Offices and Fees) Rules, 2014 empowers the RoCs to mark an e-form as defective, including upon request by the company where a genuine error is discovered, thereby enabling fresh filing of the corrected form.
Accordingly, companies are approaching their respective RoCs seeking marking of previously filed annual forms as defective.
However, it has been observed that such requests are presently not being processed or processed with huge delay by several RoCs due to system limitations and/or absence of enabling instructions.
ICSI Submission
In view of the above, we respectfully request the Ministry to kindly issue necessary directions to RoCs / system enablement to permit correction of previously filed annual forms under CCFS 2026 by either:
1. Directing RoCs to process requests for marking filed Annual Filing Forms as defective in a time-bound manner (preferably within 7 days); or
2. Allowing companies to re-file corrected Annual Filing Forms directly under CCFS 2026 as a one-time special relaxation, without requiring such forms to be marked as defective subject to appropriate declaration/undertaking.
This will facilitate accurate public records, improve transparency, and ensure effective implementation of the Scheme.
Thanking you.
Your faithfully
(CS Pawan G. Chandak)
President
The Institute of Company Secretaries of India
